Investigating the service of different refractories in a tank furnace at the Gomel'sk glass factory

1962 ◽  
Vol 19 (9) ◽  
pp. 463-467
Author(s):  
D. V. Zaliznyak ◽  
N. M. Galdina ◽  
E. R. Maevskii ◽  
E. P. Mel'nik ◽  
M. Ya. Firer ◽  
...  
Keyword(s):  
2008 ◽  
Vol 2 (1) ◽  
pp. 58-65
Author(s):  
Elvira Bormusov ◽  
Naomi Amir-Sharon ◽  
Anat Eliaz-Volkovich ◽  
Ahuva Dovrat
Keyword(s):  

1985 ◽  
Vol 42 (11) ◽  
pp. 492-495
Author(s):  
S. N. Gushchin ◽  
V. B. Kut'in ◽  
B. A. Fetisov ◽  
G. V. Mukhin ◽  
A. A. Zeibot ◽  
...  
Keyword(s):  

1974 ◽  
Vol 31 (10) ◽  
pp. 730-733
Author(s):  
N. A. Senkevich ◽  
O. D. Khait

vinced that we should not, because I am certain that the lead chambers, considering of the huge quantity of sulfur burned inside, won’t last more than 6 years instead of 15, as formerly forecasted. If that fact is confirmed, deprecia­ tion is not important enough and the profit of the soda factory is overvalued. Though the Board of Directors at the September 4, 1834 meeting was not asked for a decision as regards the length of time allowed for depreciation, it was asked to decide whether deprecia­ tion should be taken on machinery during the first year's service. In the same report, the chief accountant maintains the fictitious nature of the depreciation taken into account: . . . let me remind you of what I told you in my preceding report: there is only one means to have an exact idea of depreciation: it consists, when a building or a piece of machinery is out of use, in appraising its value, and when it is destroyed to take into the Profit and Loss Account the remaining value, less the selling price of materials. By that means we could know exactly the depreciation life of a building or a piece of machinery . . . The method of calculating depreciation was to be completely re­ viewed in the 1870’s as discussed in a subsequent section. Transfer pricing among factories. Transfer pricing also became an issue which was considered by the Company in developing its cost accounting system. The issue arose because the soda factory sold its products to the glass factory on the one hand, and to external customers on the other hand. It first seemed correct to use the same price until this price appeared excessive due to ap­ proximate methods of valuing the quality of goods sold: If that increase in the degrees (measure of quantity for soda) is of little importance for customers delivered to in Paris, it is quite different for the Saint-Gobain’s branch which pays for more degrees than it really gets. Conse­ quently, the soda factory makes a profit to the detriment of the glass factory and increases its cost prices. To conclude, the chief accountant makes some proposals among which: 3) Wouldn't it be convenient to choose a uniform way of costing as regards the transfer transactions between our branches? We could use either the cost price or the mar­ ket price.

2014 ◽  
pp. 264-264

2020 ◽  
Author(s):  
Cheng Pengli ◽  
Li Caihong

In some relatively undeveloped rural areas of China, cancer is deeply entangled with poverty and other social problems. This study discusses a state-owned farm in Jiangxi, where residents believed that cancer was caused by pollution from a local glass factory and phosphorus fertilizer plant. Our analysis of what the villagers considered ‘iron proof’ could not confirm an association between cancer and pollution from existing industries, but despite this, residents took their evidence and petitioned various levels of government. Their persistence was fuelled by their resentment of their relative disadvantage in relation to surrounding villages and their desire to get the government to improve their water supply. The case illustrates how different social problems become ‘bundled,’ and how emotions shape perceptions of risk.


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